Café Colignon: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Café Colignon
Largest movements
- Cash +€42,410
up €42,410 (+73.3%), from €57,845 to €100,254
mainly Net result for the year (+€42,649) and Depreciation (+€14,086)
- Tangible fixed assets -€10,653
down €10,653 (-27.7%), from €38,480 to €27,827
of which Furniture and vehicles: -€7,350
- Intangible fixed assets -€3,433
down €3,433 (-18.9%), from €18,131 to €14,698
- Profit (loss) carried forward +€38,649
up €38,649 (+91.0%), from €42,475 to €81,124
- Debts after one year -€13,035
down €13,035 (-95.5%), from €13,644 to €610
- Tax, wage and social debts -€3,823
down €3,823 (-15.8%), from €24,128 to €20,305
of which Remuneration and social security: -€7,104
- Other debts +€3,518
up €3,518 (+87.8%), from €4,006 to €7,524
- Trade debts +€1,803
up €1,803 (+28.2%), from €6,402 to €8,205
- Gross operating margin +€31,130
up €31,130 (+15.5%), from €200,633 to €231,764
- Staff costs +€13,184
up €13,184 (+9.3%), from €141,040 to €154,224
- Taxes +€4,175
up €4,175 (+39.2%), from €10,662 to €14,837
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,238 | €151,632 | +€26,394 | +21.1% |
| Fixed assets | 21/28 | €56,711 | €42,625 | -€14,086 | -24.8% |
| Intangible fixed assets | 21 | €18,131 | €14,698 | -€3,433 | -18.9% |
| Tangible fixed assets | 22/27 | €38,480 | €27,827 | -€10,653 | -27.7% |
| Furniture and vehicles | 24 | €20,275 | €12,926 | -€7,350 | -36.2% |
| Other tangible fixed assets | 26 | €18,205 | €14,901 | -€3,304 | -18.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €68,527 | €109,007 | +€40,480 | +59.1% |
| Stocks and contracts in progress | 3 | €5,807 | €5,005 | -€802 | -13.8% |
| Stocks | 30/36 | €5,807 | €5,005 | -€802 | -13.8% |
| Amounts receivable within one year | 40/41 | €882 | €832 | -€50 | -5.6% |
| Trade receivables | 40 | €882 | €832 | -€50 | -5.6% |
| Cash at bank and in hand | 54/58 | €57,845 | €100,254 | +€42,410 | +73.3% |
| Deferred charges and accrued income | 490/1 | €3,993 | €2,915 | -€1,078 | -27.0% |
| Total equity and liabilities | 10/49 | €125,238 | €151,632 | +€26,394 | +21.1% |
| Equity | 10/15 | €62,475 | €101,124 | +€38,649 | +61.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,475 | €81,124 | +€38,649 | +91.0% |
| Amounts payable | 17/49 | €62,763 | €50,508 | -€12,255 | -19.5% |
| Amounts payable after more than one year | 17 | €13,644 | €610 | -€13,035 | -95.5% |
| Financial debts | 170/4 | €13,644 | €610 | -€13,035 | -95.5% |
| Amounts payable within one year | 42/48 | €47,710 | €49,069 | +€1,358 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €13,174 | €13,035 | -€140 | -1.1% |
| Trade debts | 44 | €6,402 | €8,205 | +€1,803 | +28.2% |
| Suppliers | 440/4 | €6,402 | €8,205 | +€1,803 | +28.2% |
| Taxes, remuneration and social security | 45 | €24,128 | €20,305 | -€3,823 | -15.8% |
| Taxes | 450/3 | €8,118 | €11,399 | +€3,281 | +40.4% |
| Remuneration and social security | 454/9 | €16,011 | €8,906 | -€7,104 | -44.4% |
| Other amounts payable | 47/48 | €4,006 | €7,524 | +€3,518 | +87.8% |
| Accrued charges and deferred income | 492/3 | €1,409 | €830 | -€579 | -41.1% |
| Remuneration, social security and pensions | 62 | €141,040 | €154,224 | +€13,184 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,481 | €14,086 | +€605 | +4.5% |
| Other operating charges | 640/8 | €1,125 | €1,095 | -€30 | -2.7% |
| Gross operating margin | 9900 | €200,633 | €231,764 | +€31,130 | +15.5% |
| Operating profit (loss) | 9901 | €44,987 | €62,359 | +€17,371 | +38.6% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €4,969 | €4,887 | -€83 | -1.7% |
| Recurring financial charges | 65 | €4,969 | €4,887 | -€83 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €40,018 | €57,486 | +€17,468 | +43.6% |
| Income taxes | 67/77 | €10,662 | €14,837 | +€4,175 | +39.2% |
| Profit (loss) for the period | 9904 | €29,356 | €42,649 | +€13,293 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,356 | €42,649 | +€13,293 | +45.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.